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ITAT: Short Term Capital cannot be carried forward as it has not been claimed through a Return filed - (21 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that short term capital cannot be carried forward as it has not been claimed through a return filed under Section 139(3) of Income-Tax Act, 1961.

Tags : ITAT   SHORT TERM CAPITAL   INCOME-TAX ACT  

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